论文部分内容阅读
从2016年5月1日开始,我国在全国范围内全面推广营改增试点工作,将金融业、生活服务业、房地产业以及建筑业都纳入了营改增试点范围。实施营改增税收改革之后,房地产企业面临着税制改革的重大变化,必然会对房地产企业的税金交纳情况产生深刻的影响。本文围绕房地产行业税收筹划,从营改增税收改革前后房地产企业税收变化入手进行分析,研究了营改增对房地产企业的税收影响,并就如何进行税收筹划提出了具体的建议措施。
Starting from May 1, 2016, our country will comprehensively promote the reform and increase of camps in the whole country and include the financial industry, daily service industry, real estate industry and construction industry in the scope of increasing pilot camps. After the implementation of tax reform to increase tax reform, real estate companies are facing major changes in the tax reform, the real estate business is bound to have a profound impact on tax payment. This article focuses on the tax planning of real estate industry, analyzes the tax changes of real estate enterprises before and after the reform of tax revenue reform, studies the tax impact of the tax reform on real estate enterprises, and puts forward specific suggestions on how to carry out tax planning.